B0 TAI CHINH ceNG HoAxA Hqr cHriNcnll vrpr xnu

TONG CVC THUt EQc l$p - Tr; do - Hgnh phriLc

Sii: IIS{J /TCT.KK Hd N|i, nCay.ll thdngll ndm 2015.

V/v huong dfin mQt sti wdng
mdc vA khai thu6 vi khai bd sung
hd so khai thu6

Kinh grii: CUc Thuis c5c tinh, thnnh phd truc thuQc trung uong

; ,^
-.1
T6ng cgc Thu€ nhin duo. c mQt s6 vuong m6c v6 khai thud vd khai b6 sung h6
so.khai *ruE trong qu6 rinh.thqc hiQn Lu{t Quan li thuii; Luflt sua aAi UO supg mQt sr5
tfr3c v.a ..""^"::F.*. huong.d,en thi hanh. y1p d€ niy, sau
9iql :* I-ual quen V Yl
khi Mo cio vd dugc sU ddng f cua B0 Tai chinh, Tdng cqc Thu€ c6 ki€n nhu sau:
y

1. X{c itinh h6 sa khai thu6

Khoirn I Di€u 34 LuQt Quan lf thud s,5 78/2006/QH1 1. quy tlinh vc khai b6
-,
sung hd so kJ'rai thuE: "Trudc khi co quan thud cdng bii,qttyiit dinh Siim tra thu6,,

. v n
thanh tra thue Qi fiy sd ngrci nQp thuE, ngu,oi nap thu€ phdt hi€n hd s"o khai thu€
m
khai thu€."
i e t a
dd npp c6 sai s6t gdy dnh hrong ddn s6 thu4 phdi npp thi daoc khai bd sung hi so
n
a t V
w w .Lu
- Khoan 2 Eiiu 5 tlghi dinhp6 83/2013AJD-CP ngiy 22t07/2013 cta C.hinh
phri quy itiqh cFi ti6t thi hanh m6t sO AiCu cta LuQt auen ii thu6 vi Lu{t stra COi, bO
w Luit
sung mQt s6 tli€u cua Quan li thu6 quy dlnh:

"2. Ngudi np.p thu| phai khai chinh xdc, trung thgc, diy dfi cdc nQi dung,
trong td l:hai thu€ vd n|p di cdc chilmg t*, tdi liQu quy dinh trong h6 so khai thu€
vti co quan qudn lf,thu€.
Trudng.hq sau khi hlt hqn nQp hi so khai thud theo quy dlnh,ngroi npp thuii.
phdt hi6n hd so khai thud dd nfp ch.o co quan thy€ ,ed sai s6t thi dtqc khai bd
sung, ili€u chinh.h6 so Lhai thud. H6 so khai thu€ b6 sung, di€u chinh dugc n6.p
cho co quan thul vdo bdt ct ngay lhm viQc ndo, kh6ng phu thu6c vdo thoi hqn nfp
hd so khai thu€ cfia ldn tiEp theo, nhung phdi trrdc khi co quan thu4; co quan c6
thdm quyin c6ng bd quyiit ainn Aem trithud, thanh tra thu6.

Cdn qi c6c quy dinh n€u tr€n thi:

-. Hd so k\ai thu,5 (HSKT) nQp cho cs quan thu6 trong thdi h4n quy dinh c6
drinh d6u "L6n ddu" (chi ti€u 02) gqi lA HSKT chinh thitc.. TruqlC h.qp nguoi nQp
thud nqp nhi€u HSKT trong thdi han quy <l!nh c6 drffi d6u "Lan dau" thi HSKT
nQp cudi cilng tru6c khi h6t h4n gpi id HSKT chinh thric.

Truhng lrqrp trong thsi hen quy dlnh ngudi nQp thu6 chua nQp.HSKT, sau d6
ngudi nQp thu€ moi nQp HSKT thi HSKT ndp llAn ddu ti6n sau khi h6t thdi han nQp
HSKT c6 tl6nh ddu "Ldn dAu'gqi 1A HSKT chinh thirc nQp ch4rn.
 - HSKT n$p cho co quan.thu6 sau thdi h4n quy dinh vi c6 danh dAu "86
sung I6n tht ... ' (chi ti€u 03) dd tli6u chinh, bd surig cho HSKT chinh thric ho{c
HSKT chinh thric n$p chQm thi gqi ld HSKT b6 sung.
Vi du l:
i^
+ $guiri nQp thu€ n$p 01 td ktrai 0l/GTGT c6 ddnh diu "LAn ddu" cta k!
tinh thug thing 03/2015 vdo ngdy 2014/2015 thi tldy H HSKT chinh thric cta lcj
tinh thu€ thring 03/2015.
+Nguoi to khai 0I/GTGT c6 drffi d6u "Lin dAu" cira lcj'
nQp thui5 nQp 03
tinh thu€ thang 03/2015 vio c6c ngiry 15/412015,1714/2015,20/4/2015 thi to khai
nQp ngiy 201412015 h HSKT chinh thic cta kj tinh thu€ thring 03/2015.

+Nguoi nQp thuiS nQp 01 td khai 01/GTGT c6 tilffi diu "Ldn diu" cria kj,
tinh thud thdng 03/2015 vdo ngdy.20/4/20.15. Ngiy 23/412015 ngugi ngp thuiS nQir
td khai 0l/GTGT c6 drffi ddu "Bd sung lAn thri l" cria k' tinh thu€ thang 0312015
Ai5 Aeu chinh, bd sung cho td khai 0l/GTGT nQp ngiy 2014/2015 thi td khai nQp
ngity 23/4/2015 dugc ggi li HSKT bd sung lan thri nhAt cua ky tfnh thud thdng
03120t5.
Truong hqp nguui. nQp thuri n6p HSKT bAng phuong thrrc tti€n tu thi thoi rtiiim
xdc.ttinh ngudi
. v n
dh- nrop ffskT cdn cir tr€n fhO"e Uao x6c nhqp n$p h6 so
m
"-6.p-thuii

i e t n a
thu6 diQn tri cria co quan thu€ ho[c t0 chirc cung cAp d]ch T-VAN (d0i voi nguoi
nQp thud sri d4ng dich vU T-VAN).
a t V
w .Lu
Co quan tfru6 ti,5p nhfln HSKT"*reo nquy€n tfc: chi nh?nlISKT bti sung khi
w
w
dd nhgn HSKT chinh thric, HSKT b6 sung l6n sau phii cd sd l6n bd sung lon hon
HSKT bd sung di nhfn tru6c il6.
VI du 2:

+ Nguoi nQp thu,5 chua nQp td khai OI/GTGT c6 <I6nh dAu "Lin dAu" cria hj'
tinh thu€ thring 03/20l5.cho cq quan thud trong thbi hgn nQp HSKJ. Ngny
25/4/2015, ngudi nQp thu€ nQp td khai 0I/GTGT c6 d6nh d6u *BO sung li.r thri 1"
ciia k! tinh thu€ thring 03/2015 thi t& khai ndy khOng dugc co quqt thu$ ti€p nhfin.
Ngity 26/4/2015, nguoi nQp thu€ n$p td kfiai 0I/GTGT c6 tl6nh dAu "Ldn dAu" cfa
ki tinh thu€ th6ng 03/2015 thi td khai ndy dugc co quan thud ti€p nhfln vi duo.c
gqi 1i HSKT chinh thirc nQp chflm.
+ Nguoi gQp thuiS d5. n$p td khai 0I/GTGT c6 d6nh ddu "BO sung lan thit 1"
cria.k! tinh thu€ thrlng 0312015 vdo rlgil 2514/2015.Ngiry 271412015, nguoi nQp
thud nQp td khai OI/GTGT c6 d6nh ddu "86 sung 1dn thri l" cria ky tinh thu6 thring
03/2015 thi ts klhai ndy kh6ng dugc co quan thu€ "ti6p nhpn. Ngdy 28/4/2015,
ngu.oi nQp thu6 nQp td khai 0I/GTGT co tldnh ddu "B6 gung lan thir 2' cria kj/ tinh
thu€ thring 03/2015 thi td khai niry dugc cs quan thu€ ti€p nhfn.

2. MAu bi6u hd so khai b5 sung

Di€m b, Khoan 5 EiAu 10 Jh6ng tu sii.tSO/ZOt:nT-BTC ngity 06111/2013

cira BQ Tdi chfnh thi h6 so khai bO sung bao gdm:
"- Td khai thu€ cfia try tinh thud bi sai sdt ild duo. c b6 sung, diiu chinh;

7
 - Bdn gidi trinh khai bi sung, diiu chinh *iu tti 7\/KHBS ban hdnh kim
theo Th6ng nr nay (trong trudng hqp khai bd sung, diiu chinh cd phdt sinh chdnh
l€ch ti€n thu€);

- Tdi li€u kim theo gidi thich sd lig, t ong bdn gidi rrinh khai bd sung, di€u
chinh."
Cin cri huong dAn tr€n thi:
- Trucrng hqp nguoi nQp thu6 n6g h6 so khai b,5 sung, di€u chinh nhrmg miu
tb khai cta kj'tinh thu€ bi sai lot de het hi€u lUc vd. duo. c thay thO b6ng mdu mdi
thi ngudi nQp thu6 sri dpng mAu tb khai thu€ c6 hi$u lr,rc tai thdi di6m khai bd
sung.

- Truong hgrp nguoi n6p thu6 ktai b6 sung diAu chinh chi ti€u hdn td khai md
chi ti€u nay duqc iOn[ tiqp tu php lsc t]n khi n-Qp h6 sq khai bd sung phii gui kdm
theo cdc phq lgc giai fiinh.

Vi du 3: Nguoi nqp thu6 c6 hoat ddng srin xudt, $oqrg m4| dich vU.knai bd
sung td khai quy€t torin thu6 lhu nhdp doanh.nghi$p mAu s6 O3/TNDN, di€u cbinh
chi ti€u A I -Tdng lqi nhuQn k€ todn tradc thu| fNDt/ thi phai Cui kdm theo Phg lgc

. v n
03-1A/TNDN vd Brio cdo tdi chinh c6 tliiiu chinh, bd sung chi ti€u li6n quan.
thuinam
a t V i
3. KG khai hda don tr6n hii so khai
et
w w .Lu
a) K€ khai hda tton bd sdt

r;
ddu vao w
- KhoAn 6 Didu 1 Luat s6 31/2013/QH13 quy di4h "d) Thuii gid fti gia tdng.
phat sinh trong thdng ndo duoc kE khai, khdu trh khi xdc dinh sd thu|
phdi n.op crta thdng d6. Tradng ho. p co sd kinh doanh phdt hifn s6 thu| gid gla
li
tdng ddu vdo khi k€ kl1ai, khdu tr* bi sai s6t.thi daqc kA khni, khdu tril b6 sung
trudc khi co quan thu| cdng bd quy4t dinh ki€m tra thu€, thanh tra thu€ tqi tru sd
ngudi n6p thu6;'
. |
- Thdng tu sd ^,^,^
219i2013/TT-BTC ngdry 3L/12/2013 cria BQ Tdi chinh:
+ DiAu 8 huong d5n thli di6m x6c dinh thur5 GTGT:
^1. Ddi vti bdn hdng hod ld thoi diEm chuy€n giao quyin sd hfru hoqc
;",
quyin s* dyng hgng hod cho nguoi mua, kh6ng phdn biet dd thu daqc ti€n hay
chaa thu duqc ti€n.
^ .4. vdi cung trng dlch v1t lh thdi di€m hodn thdnh viQc cung ilng dich v!
^ Ddi
2.
hoqc thdi di€m lflp hgd don cung thng dich vqt, khdng phdn biil dA thu duoc ti6n
hay chua thu duoc tiEn...."
+' -' r.
Ti€t a, Khoin 5, Di6u lj hudng din: "Co s6 lcinh doanh thu6c ddi tro. ng
tinh thu€ theo phrong phdp khdu tril thul khi bdn hdng h6a, dich vu phdi rtnh vd
ngp thul GTGT cia hdng hda, dich v1 bdn ra;'

ti*
 + Khoirn 8 DiAu 14 hudne d[n: "fnui CfCf aiu vdo phdt sinh trong lqt ndo
-
daoc kA khai, khtiu tr* khi xdc dinh s6 thuii phdi ndp cila ki' d6, kh6ng phdn bigt
dd xudt dimg hay cdn dE trong kho.

TrudnE ho. p co sd kinh doanh phdt hisn sii. tnu6 crcr ddu vdo khi ke kltai,
khdu trir bi iai'sdt thi dwqc kp khai, khdu dt b6 sung yryc khi 'o ?ry'.thu€' co
qu*n thdm guyin c6ng bd quyit dinh bidm *a thu6, thanh tra thu€ tai tru s6
ngadi "6
npp thu|."

Cdn cri huong ddn trdn, truimg hpp nguoi 1On $iii
khai,
fl{
{el.l"o
khiu
$Tl
tru bd
chrmg rir cria c6c kliu6c bi b6 s6t chua k€ khai thi thuc hiQn kE
sung nhu sau:

- O6i vOi nsuoi ban: h6a dun d6u ra xuit ban ph6t sinh 1c! nio thi thuc hi6n
khai b0 sung, diArichinh ky tinh thu6 ph6t sinh h6a dcrn d6 theo quy dinh'

V{ du 4: Th:ing 04/2015 ngudi nOp thuiS phit hiQn !6a.{or !]Ci-Aiu ra

ohat sinh thane 01/2015 chua kC khai thi nguoi ngp thu€ nqp h0 so khai bd sung,
iiEu .ni* h6 iq k1'ai thu6 6TGT cira lc' tinh thu6 thring 0l/2015 theo quy dinh.

m. n
- ooi voi nsuoi mua: thdi di€m ph6t hien h6a don bd s6t k| niLo thi k€ khai'
v
khdu tr-& b6 sune iui Li,tinf, thu6 phrit ttiett ttOu <lsn bo sot nhrmg phii truoc khi ccr

i e t n a
quan thu6, .o qriun c6'thAm quy}n c6ng bd quy€t dinh ki€m tra thu6, thanh tra thu€

a t V
.Lu
tai trr; sd ngudi nQp thu6.

w w
Vi du 5: Thang 05/2015 ngudi n'p thu,5 ph6t hien h6a don mua vdo ph6t
w
,int, *.at g-12/2014 cf,ua k0 khai tiri WUrtC khai viro l'HF: 1- H-angtr6a, dich vu
;; ;;A;ft 1^'," +-a- +;" LL,oi gl/crcr tlrdn q O4|2OI5 (n€u
-,,^ ,.:^
l-Li.ir.L
+-^-- ki;
v crv u vub \J iJr.r,* n1 /raTGT r.ri
cria a Ic* tinh qlq
Ic! +fnh thu6 th61c.0.4/2015 (n€u,cd.n
cdn
ft"u'
trong thdi rt+[ tir"i "6" thurl) hoac th6ng.0s/2015 ph*g ?h? q"6: 9i.:o F:Ln
.o q"uun cO tlam quyin c6ng U5 quy.it dinh ki6m tra thu€, thanh tra thu€ tai t'u sd
ngudi ngp thu€.
b) KE khai hda tton ttiiu chinh
Th6ng tu si5 :S1ZO1:ITT-BTC ngiry 31103/2014 cria Bq Tai chinh huong dfin
vA hoe don brin hang h6a, cung img dich vu:

- Khoan 3 EiAu 20: "Trudng hqp hda don dd ldpvd giao cho ngtdi mua' dd
giao hdng h6a, cung ilng dich fi
ngiAi bdn ngroi mua dd kE khai thu2, sau d6
"ohdt "a,
'bing
hiii sai s;dt thl nsidi bdn vd nendi mua phdi lQp bian bdn hoQc c6 thoa thudn
fin bdn ghi rd"sai sot, aing ihA nguoi bdn !4f _hoa. don !i!u chinh sai s6t..
aoi ao, gni rE &iu chinh (tdns,kidfl sd lu. ng hdng Pa' gia b!ry,.trya sudt-thu1
gid tri gia tdng..-., ti1n thu€ gtd tri gia tdng tho hoa.dan t9':::..fy htgu"',Lan cw
'uao
ntoZ don Etiu chinh, nitrdi bdn vd nggai mua hA khat di1u chinh doanh sd
;;,';;;, i;6-ii"-rl, ia"?,io. nia aon iiiu chinh khdng dwsc ghi sii am Q'"
- Di6m 2.8 PhU lgc 4: " Td clnlc, cd nhin mua hdng hod' ngaoi bdn dd xutit
hod don, ngaoi mua'dd Vhqn hdng, nhtng sau d9 nglroi Y""- !ryt,hi(n hing hod
khdng diln{ Ery cdch, chdt lao. ng pnai *a fui tudn be hay mat phdn hdng hod' khi
xuiit hing trd lqi cho ngrmi bdn, co sd phdi lfip hgd don, *Qn hod, don ghi rp hang
hod tri lqi nguoi bdn do kh6ng drtng quy cdch, chdt lvqng, ti€n thu6 GTGT (n4u cd).

Trudng hgp ngudi mua ld diSt tuag kh6ng cd hod don, klti na lqi hdng hod,
b€n mua vd bEn bdn phdi ldp bi4n bdn ghi rd loqi hdng hod, s6 luqng, gid tri hdng.
trd lqi theo gid kh6ng c6 thuA GTGT, fien thu€ GTGT theo hod don bdn hdng (s6
k!' hi7u, ngay, thdng1ila hod don), U do td hdng vd b€n bdn thu hii hda don da
tdp."
Cdn cri huong d6n tr€n, truimg hqp ngudi brin dd xu6t.h6a don, nguoi mua dd
nh{n hang, b€n ban vir b€n mua dd thgc hiQn k6 khai thud GTGT theo quy dinb.
Sau d6, b€n bdn vir b€n mua phrlt hiQn hang hoa dd glqo lft6ng tlung quy cd'ch, chAt
lugng phii tri l4i mQt phdn hay toan b0 hang h6a, di0u chinh gi6 tri hang hoi brin
ra thi phii lfp h6a dcn tri lai hang ho6 ho{c lip h6a don di6u chinh theo quy dinh.
Cin cu h6a dcrn trA. l4i hang hogc h6a don di€u chinh, b€n brin thqc hiQn k€ khai
di6u chinh doanh sd b6n vd thu€ GTGT d6u ra, b€n mua tli€u chinh doanh s6 mua
vi thuii GTGT diu vdo t4i ki tinh thuii ph6t sinh h6a don tri lai hang ho4c phrit
sinh h6a <lun diAu chinh.

Vi du 6: Thing 05/2015 Cdng ty A xu{t h6a dsn brin hang cho C6ng ty B.voi
^
tdng gi6 tr! hang h6a b6n ra li 100 triqu tl6ng, thu6 GTGT ddu ra 10 triQu d6ng.
C6ng ty A vi C6ng ty B
v n
da thqc hiQn k€ khai h6a don niry theo quy i[nh. Thang
m.
i e t a
0712015, C6ng ty B ph6t hiQn hang h6a dd giao kh6ng tlung quy ciich, chdt lugng.
n
t V
- Trudng hqp Cdng ty B trri lqi todn b0 hang h6a: Cdng ty xudt h6a don tri
a p

w w .Lu
lai hang cho C6ng ty A voi gi6 td hang h6a tri lai lA 100 triQu d6ng, thu€ GTGT ld
l0 trigu d6ng. Cin cir.hda tlon tri l4i hang, COng ty A tli€u chinh giim doanh s6
w
ban vir thu€ GTGT ddu ra, Cgng ty B di€u chinh giAm doanh sd mua vd thu€
GTGT ttAu vio t4i kj tinh thu,i t[ring 07/2015 (n,iu JOn trong thdi han khai thuii)
hoqc thring 08/2015.

- T.uong hgrp hai b€n th6ng nfr6t Cieu chinh gidm gi6 b6n: C0ng ty A xu6t h6a
don di€u chinh giim gi6 td hing h6a vi thu€ GTGT ftgo qyy AL4_Cll cir h6a
don diiiu chinh, Cdng ty A di6u chinh giim doanh sd brin vd thu€ GTGT diu ra,
Cdng ty B diiiu chinh giAm doanh sO mua vd thu€ GTGT dAu vdo t4i k! tinh thu6
thang 07/2015 (n€u cdn trong thoi h4n khai thu€) hoac th6ng 08/2015.

4. Khai b6 sung dfin d6n tdng/giim sii ttud khdu trir

Cin ct huong din tqi Kho6n 5 DiAu 10 Th6ng tu s6 156/2013/TT-BTC
ngiy 06/11/2013 cria B0 Tei chinh thi:
- Trudng hqp NryT dd dung khAg tru vi tld ngh! hoAn thu6, NNT khai b6
sung di6u chinh gi6m sdthu€ GTGT khdu trt cua c6c kj tinh thu€ c6 sai s6t thuQc
kj hoan thu6 th-i sd thu€ di6u chinh giim khdu trir dus. c dua l€n chi ti€u "Di€u
t
9"q.. $Iu.tn1^cta:*.kj iy^*" c.".q $4 ful
fl$_eil".t* _cTcr.:0l
GTGT cia k! lip hd so khai thu€ hign t4i, ddng thoi khai b6 sung ki t(nh thu€ c6
chi ti€u-d€ nghi hoan dE ili6u chinh gidm sd thu€ dd nghi hoi'n, sd ti€n d6 nghi
hodLn di6u chinh giim dugc khai vdo chi ti€u "Di6u chinh tdng s6 thud GTGT cdn
cius.c khAu trii cria c6c kj,trudc" tr€n tb khai thu€ GTGT cria.k! l{p h6.so khai
thu€ hign tgi. Trudng hqp NNT dd dugc co quan thu6 giii quy€t hoan thu6 thi khi

5
'4"
khai bd sung k' tinh thuii c6 chi ti€u de nghi hoan, NNT ph6i nQp sii tiAn ttruii aa
dugc hodn sai tuong fmg v6i s6 d€ nghl hoan di€u chinh giim tr€n tb khai vd tinh
ti€n chflm nQp k6 ttr ngiy co quan Kho B4c Nhi nudc lcf x6c nhQn tr€n LQnh hoan
tri khoan thu NSNN hoic LQnh hoan tri ki€m bt tru thu NSNN tl6n ngiy ngudi
nQp thu€ kC khai b6 sung.

Yi dU 7: Trdn td khai thuii GTGT thring 12/2014, C6ng ty C <tA nghi hoan
900 triQu-ddng (ky-hoan tu th+ng 0l/2014 tl6.n th6ng l2l20|4), COng ty C dugc co
quan thui+ giai quyiit hoan ttru6 te 900 trieu ddng. fhring O7l2015zCO$ tf C l6p ho
so khai b6 sung thdng 05/2014 (thuQg ky hoan) lnm giim s6. thu€ khdu tnr 50 hiQu
d6ng do kf6ng rfti di6u kiQn tlugc.khdu try thu6 (to khai thu€ GTGT thdng 05/2014
c6 s6 thu6 GiGT., chua duq.c knSu tnr hi5t chuy6.n sang k! sau ld 120 triQu tt6ng,
!l t.r
nay di€u chinh giim.sd thu€ GTGT kh6ng tl0 di6u ki€n dugc khdu tru li 50 triQu
d6.ng dAn e,5n s5 tctr6u trir chuy,Sn sanC ki sau cdn 70 triQu'ttAng) thi sii k{r6u trir
di€u chinh ginm 50 tri€u d6ng dugc dua l6n chi ti€u "Di€u chinh gi6m thu6 GTGT
cdn ttugc khdu t4r cria cdc lc' trudc" tr€n tb khai thu€ GTGT cria k! tinh thud
thdng 07/2015 (n€u cdn trong thoi lt?o khui thu6) hoic th6ng 08/2015, {6ng thoi
C6ng ty C khai b6 sung kI tinh thu6 thang 1212014 di€u chinh giim s6.thu6 d€
nghi hoan hr 900 tri€u tl6ng xudng cdn 850 qi€u d6nS, sd d€ ngli hoan di€u chinh
gi6m 50 triSu ddng <lugc <lua l6n chi ti€u "Di€u chinh ting sd thu€ G-TGT cdn duqc

m. v n
khiu tnr c:ita cfuc t y tt"o"" tr€n tb khai ttruiS CtCt cria kj tinh thuii $6ng 07/2015

i e t a
(n€u cdn fong thoi h4n khai thud) ho{c thring 08/2015 vd x6c dinh s6 ti€n thu€ dd
n
<luo. c hod.n sai (50 tri€u d6ng), tinh ti€n chflm nQp kd tu ngAy co quan Kho Bac Nhn

a t V
nudc ky x6c nh4l tr€n LQnh hoan tri khoan thu NSNN hoac L$n\ hoan tra ki€m bir

w .Lu
trir thu NSNN d€n ngdy k€ khai b6 sung tar Bdn gi6i trinh khai b6 sung, di€u chinh
w
w
m6u s0 0I/KHBS kdm theo h0 so khai b6 sung k! trnh thuO thangl2/2014.

- Truimg hqp NNT khai bO sung giim ktr6u tru, tdng phni d{n tttin.NNT
khdng dri di€u ki$n hoan thi \iNf phai fi tinh ti6n chfm nQp tr0n"Sp s6 ti6n thu6 t6ng
th€m, phii nQp lar toan b0 sd ti0n thu€ dd hoan sai vi tinh ti€n chfm nqp k€ tu
ngiy co quan Kho b4c Nhi nudc h.l x6c nh4n tren Lenh hoan fi khoan thu NgAn
sdch nhi nudc hoic L6nh
{,^',, '., "
hoan tri ki€m bil trir thu Ngdn srich nhir nudc ddn ngdy
ngudi n9p thu€ k€ khai b6 sung. Sd thu€ kh6ng dn di€u ki€n hoan nhrmg dri di€u
kipn khAu trtr duo.c khai vdo chi ti€u "Di6u chinh ting sd thud GTGT cdn.du-o.c
khdu trir cta cdc kj' trufc" tr€n td khai thu€ GTGT cria k! lfp h6 scr khai thu€ hien
ti
Vt dlt 8: Cdng ty H d€ nehi hoan 500 tri6u (sii khdu tru tty k6 tir thdng
01/2014 d€n th6ng 12/2014). Thing 02/2015, Cdng ty H dugc co quan thu€ gini
quy€t hodn thud li 500 triQu tl6ng. Thilng0T/2015, C6ng ty H khai bd sung ki tin!
thu€ thturg 0512014.(thuQc kj' hoa$ lnm gi6m s6 khdu trt da4 tt€n teng s6 thu6
phii ndp.50 triQu ddng (td k*rai thu€ GTGT thdng 05/2014 c6 sd thud GTGT chua
duoc khSu tru h6t chuy.in sryg ky sau li
100 trie..u tl6ng, nay ttiAu chinh gi6m s5
thu€ GTGT khOng duo.c khdu qI ln 150 tri€u ddng ddn toi td khai thu€ GTGT
thang 05/2014 phSt sinh s6.thu€ GTGT phii n6p li 50 tigu d6ng). C.6ng 1y .H
khdng dt tli€u ki€n hoin thu6 do kh6ng tl0 12 thang li€n'iFp tr& l€n c6 sd thu€ ddu
vdo cfrua $ugc khdu trir. C6ng ty H. thgc hiQn k0, khai, bd sung theo quy tlinh dd
n$p s6 thu€ phdt sinh tdng.50 hifu ddng. nQp lai sd thu€.tld duo. c co quan thu€ gid.i
quy€t hoan ld 500 triQu d6ng vd tfnh ti€n ch6m nQp. 56 thu6 kh6ng dri di€u ki€n
hodn nhrmg dri di€u kiQn khdu tru 400 triQu ddng, COng ty H duo. c dua l6n chi ti€u

7
"Ei€u chinh tdng s6 thu€ GTGT cdn duo.c khAu trb crja c6c k! trugc" tr6n td khai
ctia.k! tinh thu€ thdng 07/2015 (n€u cdn trong thdi han khai thu6) ho{c k} tinh
thu6 thang 08/2015.

- Trudng hsp ngus nQp thu6 de dimg kh5" fn vi dA ngh! hoan thu€, nguiri
nQp thu€ k*rai bd sung h6 so khai thu€ lim tdng s6 thu€ GTGT chua khAu trir hdt
cira ky tinh thud c6 sai s6t thupc k|.hoan thu€ thi nguoi nQp thu€ khdng duqc khai
bd sung d€ di€u chinh tdng sd thu€ dn d€ nghi hoan tr€n tb khai GTGT. Sd thud
ULAu tru tiAu chinh tdng [e rurai vdo chi lneu "Dieu chinh tdng th?ii GTGT cd4
dto. c khdu tr* ctia cdc W tntdc" tr€n td khai GTGT cria ky lfp h6 so khai rhu6
hiOn tai.

5. Khai thuS GTGT a6i vrli dr;6n tliu tu

- DiAu 5 Ludt si5 7112014/QHl3 sria ddi, !6 sung m$t sri diAu cria LuQ.t quan
ly I
thu€ sd 78/2006/QHl dE dugc sta <16i, b6 sung m6t sd tli€u theo Luqt s6
2L/201?|QH13.
L Sua itdi, bd sung cdc khoan I , khoiin la vir kho6n 6 DiAu 31 nhu sau:

"1. Hi sokhaithua aiiva bei thuii k'lnivdn6.p theo thing ldTd klwi thuittuing;
la. Hd so khai thuii <lOi

m. v n
voi thuii khai vd ndp theo quf lA Td khai thu6 quf;".

t n a
- Khoin 8 DiAu 39 Lu4t Diu tu.ndm 2014 quy dfnh nQi dung GiAy chrmg
i e
a t V
nhfn tteng kf dAu tu bao gdm: "8. Tidn dp thqc.hi€n darpn diiu tu: ti6n dd xay

w w .Lu
dpmg co bdn vd dua c6ng trinh vdo hoqt dpng (n€u cd); tiEn d0 th{c hi6n
ti4u hogt dQng, hqng mgc chi y€u cia dw dn, trrdng hW dV an thpc hi€n theo
cdc muc

doqn." .
w
titng giai doqn, phdi quy dinh muc ti6u, thdi hqn, npi dung hoqt dQng cfia ting giai

- Titit c Khoan 3 Didu ll Thdng tu sO tSelZOt:ltT-BTC ngdy 06/11/2013

huong d5n:
c) Tnrdng ho.p ngttdi ndp thui! thuQc diii tuo. ng nQp thui GTGT theo phtrong
phdp khdu tr* c6 d6 dn ddu ttr tqi dia bdn t{nh, thdnh phd trqc thuQe tung vong.
cilng noi ddng trq s0 chinh, dang trong giai foqn ddu tt thi lflp hd so Lhai thu|
ri€ng cho du dn d'6u tr vd phdi bil trir sA thue gid tr! gia tdng cia hdng h6a, dich
vU mua vdo su dqng cho du dn ddu tv v6i thu€ gi( tri giq tdng cita hoat d6ng sdn
xudt kinh doanh dang thgc hiQn. Sau khi bil tril n€u cd sd thu€ gid tri gia tdng cua
hdng hod, dlch vp mua vdo stl d4ng cho dV dn ddu tu md chaa duqc bil tnt hdt
theo m*c quy djnh cia phdp lu$ ve thu1 GTGT thi ilaqc hodn thuE gid tri gia tdng
cho dv dn ddu tn.

Trrdng hqp ngudi nQp thu€ c6 quyit dinh thdnh lqp cdc Ban Qudn li du dn
hoqc chi nhdnh ddng tai cdc tinh, thdnh phd tr4c thu7c trung rong lhdc vai tinh,
thdnh phd nai ddng lru sd chinhd€ thay mdt ngrdi nQp thuA trvc ti1p qudn ly mpt
hoQc nhi6u du dn ddu tu tei nhi€u dia phuong; ..... Khi d1t dn ddu nr dE thdnh lqp
doanh nghigp dd hodn thanh vd hodnidt cdilhn t1,c vi dpng bi'kiyh doanh, ddig
b!, nqp fiui,'co sd kinh doanh ld chi dv dn ddu w phai ting hqp sii thud gid tr! gii
tdng phdt sinh, sd thu€ gid tri gia tdng dd hodn, s6 thu€ gid tri gia tdng chm duqc
hodn cua dv dn d4 bdn giao cho doanh nghi€p moi thhnh IQp d€ doanh nghi€p moi
7
/42'
thyc hign lchai, nQp thuii ud di nghi hodn thuii giti
kE *i gta tdng theo quy dlnh voi
cd quan thu| qudn l1i trltc ti€p. "

Khoi.n 12 (a) DiAu 1 T.hdngr s6 zelzots/T"T-BTC (ngiry 2710212015 cua

B0 Tdi chrnh hudng ddn v6 thud GTGT vir quin ly thud tai Nghi dinh s6
1212015/ND-CP ngiy l.?0?20l5 cta Chinh ph$ tuV dinh. chi"ti€t thi hanh. Luit
sria d6i, b6 sung m$t sd di€u cria cdc L.uft v.e thu6 vi sua d6i,.bd sung mQt s6 di6u
cria cdc Nghi dinh vd thu6 vir stra ddi, b6 sung mQt s0 di6u cria Th6ng hr s6
3912014TT-BTC ngdy 3U3n014 cria B0 Tii chfnh vE h6a don b6n hi,ng h6a,
cung irng djch vu).huong den trudng hgrp dugc hodn thu.i GTGT d6i voi du 6n
cirng tinh, thinh phO noi nguoi nQp thu6 d6ng tru s0 chinh.

Cin cir huong din tr€n thi:

- Tru&ng
hgrp nguoi nQp thtr6 thnnh $p mdl tft dg 6n diu tu (tnr dU an ddu
tu x6y dyng nha dC bdn) tfru$i f5i tugng nQp 1trui5CfCf theo phuong phrip kh6u
tru thi.lf,p h6 so khai thu€ GTCT cria dg an ddu tu li td khai thud gi6 tri gia tEng
mdu sd lzlGTGT.
- Truong hgp ngucri nQp thu6 dang hoat ddng san xudt kinh doanh thuQc d6i
tuqng ngp thu€ GTGT theo phuong ph6p khiu.trir (kd khai tb. khai 0l/GTGT) c6

m. v n
d1r rin d6u tu (tru dU rin ddu tu xdy dgng nhn d€ brin) thi l{p h6 so. khai thu€ ri€ng
cho dg 6n dAu tu ft€ knai td khai 02/GTGT) vi phii bi trir s6 thu6 gi6 tri gia tEng

i e t n a
cria hirng h6a" dich vu Lnua vio str dgng cho dg 6n ddu tu.voi thu6 gi6 tri gia tdng

a t V
cia ho4t d$ng san xudt kinh dogrh tlpng lhUc hiQn. 36 thud GTGT tlugc k€t

w w .Lu
chuy€n cua dg an ddu tu t6i da b5ng sd thu€ GTGT phii nQp cia ho4t dQng san

Sau
w
xudt kinh doanh trong lc.i' ciia co sd kinh doanh.

khi nop hQ so khai tlui5 CfCf cho co quan thu6 (to khai OI/GTGT
vd
td khai 02/GTGT), n€u phit hign sai s6t thi ngudi nQp thu€ thgc hiQn khai b6 sung
nhu sau:
+ Ngugi nQp thud knai b6 sung lim gi6m sii thu.5 GTGT phni n-6p cia ho4t
dQng.san xuat kinh doanh (chi ti€u 40a) ddn d€n di€u chinh giAm chi ti6u 40b
"ThuO GTGT mua vdo cria dg 6n ddu tu dugc bir.trt voi thu€ GTGT phdi n$p cua
ho4t dQng san xuAt kinh doanh cung kj tinh thuii'tr€n to khai 01/GfGT thi.phai
khai bd sung, di0u chinh giam chi ti6u 28a "Thu€ GTGT mua viro cta du rln ddu tu
dugc bi.trir vdi thu6 GTGT phni n$p cria hoat dQng sin xudt kinh doanh girng ky
tinh thu6" tr€n td khai O2/GTGT cria k! tinh thu€ tuong rmg. Sd ti€n thu€ bi tru
r. ;.
di€u chinh giim tr€n td.khai b6 sung mdu s6 O2/GTGT du-ry.c khai vdo chi ti€u
"Di€u chinh t6ne sd thu0 GTGT cta IIHDV mua viro cfc ki trudc" tr€n tb khai
ttruiS ozCtC-t cla k! ldp hd so khai thuiS hien tsi. Trudng trsi au 6n diu tu da k6t
thric, sd thu€ GTGT phii nQp di€u chinh giim tr6n td khai OI/GTGT <luo.c khai
vdo chi ti6u "Didu ctrintr tenf r,i ttru.5 GTGI cd.n dugc kh6u tru cria cdc lc]trudc"
tr€n td khai 0I/GTGT cria k! lQp hd so khai thud hi6n tai.

Vi du 9: Thang 01/2015, Cdng ty G nQp hO so khai thuS chinh thirc GTGT

Tlkhai OI/GTGT Tlkhai 02/GTGT

Thuii GTGT phai n$p cria ho4t rto.ng SXKD Thu0 GTGT ddu vdo cua F{HDV (chi ti6u 28):
(chi ti6u 40a): 200 rri€u 300 tri€u.

)-
 GTGT mua vdo cua dg dn tldu tu bi tru GTGT mua vdo cua dU dn tliu tu bu tru
voi s6 thu€ pMi nQp (chi ti€u 40b): 200 tri€u voi s6 thutS phni nQp (chi ti€u 28a): 200 trigu
Thud GTGT cdn pMi nQp (chi tiCu 40): 0 triCu. Thu6 GTGT chuy€n kj' sau (chi ti6u 32): 100

Th6qg 05/2015, Cdng ty G nQp hd so khai b6 sung cho hd so khai thu6 cria
hi tfnh thud thring 0l/2015 nhu sau:
Tdrkhai 0l/GTGT Tir khai O2/GTGT
GTGT phai nQp cua ho4t dQng SXKD Thud GTGT ddu vdo crla HHDV (chi ti6u 28):
(chi ti6u 40a): 150 triQu 300 tri9u.
Thu6 GTGT mua vio cua dg 6n c16u tu bri tru Thuai GTGT mua vdo cia dg rin diu nr bri trt
,. r.r i ,. !
voi s6 thu0 phai nQp (chi ti€u 40b): 1 50 triQu voi sd^.,thu6 phdi ngp (chi ti6u 28a): 150 tri€.u
Thu6 GTGT cdn phai nQp (chi lj€u 40): 0 trigu. Thu6 GTGT chuy6n kj sau (chi ti€u 32): 150

SO tenthui5 diAu chinh tdng kh6u trir tr€n.tb khai 02/GTGT (50 tri€u d6ng),
G khai vdo chi ti€u "Ei€u chinh ti.ng sd thu€ GTGT cta FIHDV mua viro
C6ng ty'truOC'
cric liy (chi ti6u 25) tr€n td khai O2/GTCT cria th6mg 05/201 5 (n6u cdn trong
thdi han khai thu€) ho{c thang 06/2015.
+.Nguoi-nqp.thu€khaiA,
v n
bd sung tli6u chinh gi6m sd thu€ GTGT mua vAo cta
m.
i e t a
du en diu.iu d6n ct,5n didu chinh.giim chi ti€u 28a tr€n td khai 02/GTGT, s,i tluiS
n
GTGT di€u chinh giim dugc t6ng hqrp l6n chi ti6u "Di€u chinh giim sd thud
a t V
GTGT cia HHDV mua vao c6c lcj'trudc" tr€n tcr khai O2/GTGT cira lcj l{p hd so

w .Lu
khai thu5 hiQn t4i, d6ng thdi ngudi nQp thui5 khai b5 sung di€u chinh giam ihi ti€u
w
phAi n6p w
40b tr€n tb khai 0I/GTGT cira kj tinh thu6 tuong tmg dAn <l€n ting phii nQp, NNT
^ sdi.,1 ., L-
ti€n thu€ ting th€m vi tg tinh ti€n chfm n$p theo quy tlinh.
Vi du 10:ThNrg03/2015, Cdng ty I nQp h6 sokhai thu6 GTGT

Tir khai 0I/GTGT Til khai O2/GTGT

Thu€ GTGT phai nQp cira ho4t ddng SXKD
(chi tiOu 40a): 200 triQu
Thuii GTGT mua vdc cria du rin ttiu tu bii tru
voi s0 thu6 phii nQp (chi ti6u 40b): 200 trigu
Thud GTGT cdn ph6i nQp (chi ti€u 40): 0 triQu.
Thu€ GTGT dAu vdo cua HHDV (chi ti€u 28):
300 tri0u.
Thu6 GTCT mua vio cua du rfur rtAu tu bi tru
,. i ., r
voi s6 thu0 phdi n$p (chi ti€u 28a): 200 trieu
Thud cTcT chuyEn k! sau (chi ti6u 32): 100
tri6u

Thring 06/2015, C6ng ty I ngp hii so khai bd sung cho hj tinh thuri th6ng
03/2015 nhu sau:

Td khai 0l/GTGT Tir khai O2/GTGT

Thuii GTGT phni n$p cria ho?t ttQng SXKD Thu0 GTGT ddu vdo cua HHDV (chi ti€u 28):
{chi ti6u 40a): 200 tri4Yu 100 triCu.
ThuA GTGT mua vdo cria du rln dAu nr bn rr.r Thu6 GTGT mua vio cua du dn ttAu tu bi tru
,, I . I ,. i ., i
voi sd thu€ phrii nOp (chi ti6u 40b): l00 tri€u voi s6 thud phai nQp (chi ti€u 28a): 100 tri$u
Thuii GTGT cdn phAi nQp (chi ti6u 40): 100 Thu6 CTGT chuyAn k! sau (chi ti€u 32): 0
tri€u. tri0u
 CfCf AiAu chinh giim khdu trir (100 triQu ttdng) tr€4 td khai bi5
Sti ttru,5
sung miu OZlCtCt duo. c dua vdo chi ti€u "Di€u chinh giim s,i thu'1 GTGT cria
sO
tfi{Dv mua vio ciic kj,trudc" trdn td kh.ai s6 0ZIGTGT cria k} tinh thu6 thdng
06/2015 (n6u cdn trong thdi hqn khai thud) ho{c thalg0T/2015. Sd thue GTGT
di€u chinh ting phni.nQp tr6n td khai bd sung mdu s6 0l/GTGT (100 tri$u tl6ng),
C6ng ty I nQp s0 thu6 ting th€m, d6ng thoi tr; x6c dinh sd ti6n chQm ngp theo quy
dinh dC n$p vdo NSNN.

. - T{"*g
hqp giAy chung nh.6n deng ki diu tu ho{c quyi5t Ainn cria c5p c6
thdm quy€n (d6i vdi trudng hqp kh6ng phii cdp gi6y chimg nhQn dnng lry <l6u tg)
c5 quy <linh rd ti6n dQ thUc hiQn dq An dAli tu vi vi€c di vio ho4t dQng san xuAt
kin! dganh theo ti€ndQ thgc hi€n dg 6n fnu tu, thi nguoi nqp thr+€ <lugc x€t hodn
thu€ d6i v6i dU 6n <ldu tuphn hgp vdi ti6n dQ thgc hiQn dg 6n ddu tu theo hucmg
I
den tgi Khoiur 12 (a).Didu Th6ng tu sd 26I2015/TI-BTC. f*qng hSp CrAy
chrmg nhin d5ng Iw ddu tu ho{c quy6t dinh cia cip cd thdm quy€n (<l6i vdi truing
hgp kh6ng ph6i clp gi6y chimg nhfln deng lqi ddu tu) lfh6ng quy dfnh rd tien d0
thUc hiQn du 6n dAu hr vd vilc di vdo ho4t dQng san xuAt kinh doanh theo ti€n ttQ
'do-anh
thUc hi€n d1r rin dAu hr, thi kd tir thoi di6m c6 thu tir dU rin tliu tu, nguoi nQp
thu€ kh6ng dugc k€ khai ri€ng s0 thgd GTGT tlAu vdo ph6t sinh tirdU 6n tlAu tu md
l{rni tdng hqp k€,khai ctng vcri thu6 GTGT cta ho4t tl6ng san xu6t kinh doanh vd
tl€ nghi hodn thu€ ddi v6i ho4t dQng sin xudt kinh doanh.

m . v n
t n a
Trudng hq.p ngudi nQp thu6 <lang trong qu6 trinh dAu tu c6 ph6t sinh doanh
i e
L ua t V
thutir ho4t dQng ddu tu (ban ph€ ligu, brin sin tht,...)
phAm ch4y thi ngudi ndp

.
thu€ kE khai doanh thu phSt sinh tu hopt dQpg tldu tu vao td.khai 0l/GTGT vi phii
w
ww
bi tru sO thu€ GTGT ddu vdo cria.dlr rin $6u tu vdi sd thu€ phrit sinh tr€n td khai
0I/GTGT. Sd tfru6 GTGT dugc kiSt chuy€n cria du 6n <liu tu tdi da bing sii ttui5
GTGT phni nQp trdn td khai 0l/GTGT.
6. MOt sii tintr hudng khai vho chi ti0u "Diiu chinh ting/glem sd tnuS
GTGT cdn tluo;c kh6u trir cfra cric ki'trurfc" tr0n tir khai GTGT
- Trudng hgp nguoi nqp thu6 da dA nghi hodn vd duoc gi6i quy5t hoin thuti,
co quan thuQ bag hnnh Quy€t dlnh hoan thu6 kem theo Th6ng b6o kh6ng dugc
hoin mQt phdn s6 thu€ dn dE nghf hodn vi cho phdp chuy€n kE khai khau tru ti6p
thi: Cdn cf Th6ng b6o kh6ng dugc hoan cria co qu"n thu€, ngudi nQp thu6 kO khai
s6 thu€ {uo. c chuy€n khdu trir ti€p viro chi ti€u "Di€u chinh tlng thu€. GTGT cdn
dugc khdu tru cria cdc kj,.trudc" tr6n td khai GTGT cta ky tinh thu€ nhQn duo. c
th6ng b6o cria co quan thu€.

trt lfp hd ss d€ nghi hodn 800 tri6u d6ng. Co quan

-vd
thuti ngdy 02/06/201i vdi s6 tiAn thu.i duqi hodn-lir 600 triQu
Th6ng bio.v6 viQc kh6ng {uqc hpaq thui5 ngdy 0210612015 trong d6xI $ chuy6n
khAu trir
k'h6u trtr ti6p
ti€p lA 150 trieu
tri€u d0ng, ti0n kh6ng duoc hoan li 50 triQu
s0 tiAn
d0ne. sO tri6u dbng
d6ne do khdng
khdnq
cd chimg.tt thanh toiln qua ngdn hang. Cen crJ Th6ng.brio v€ viQc khOng cluoc
hoan thu€, Cdng ty M k€ khai sd thuO dugc khAu trir ti€p 150 trigu ddng vdo chi
ti6u "Di6u chinh tdng s6 thu€ GTGT cdn <lugc khdu tru cia c6c kj. trudc" (chi ti€u
38) tr€n td khai thud GTGT thang 512015 (n€u cdn trong thdi han khai thu€) ho4c
to khai thring 6/2015.
 - Trubng hgp co quan thu6, co quan c6 thdmrAm quyen ban hdnh k5t luan, quyiit
dinh xri ly va thui5 fi€n quan tt6n tdng, giim sii ttruii GTGT cdn du-o.c
si5 ttruii.GfC,T tluoc khAu tru,
tru.
nguoi nQp thu6 cdn cir ki5t luin, quyi5t <tinh xt ly v0 thu6 d6 khai vio chi ti€u
"Ei€u chinh tdng/giim thu€ GTGT cdn du-q. c khau gir cria cdc k! trudc" tr€n td
khai GTGT cria k' tinh thu€ nhfln tlugc k€t lufn, quydt tlinh xir lf v6 thu€.
lt! du ty N nhAn duo. c Quyi5t dinh vA vi$c xri lf vi
1,2: Thang 08/2015 C6.nC
ph4m v€ thu€.quaki€m tra viQc chdp hdnh ph6p luit thu6 nim 2014, trong d6 di6u
chinh giAm s6 thu€ G{GT dugc khAu tr} cria nim 2014 ld 100 tripu d6ng thi Cdng
ry N lJaj s6 thu€ di€u chinh giim vdo chi ti€u "Ei€u chinh giAm thu€ GTGT cdn
duo. c khdu trir cria cic kj, tru6c" tr6n td. khai thu€ GTGT cta kj' tinh thu€ thring
08/2015 (n€u cdn trong thdi han ktai thud) hodc td khai th6ng 09/2015.
i .. ;
- Nguoi nqp thu€ thanh lfp mdi tu {r 6n dAu tu khi nhan ban giao sO thu6
GTGT tir chri dg rin aa" tu ttri k6 khai vdo chi ti€u "DiAu chinh ting s6 ttru6 CfCf
cdn duo.c kh6u trir cria c6c lc| tru6c'tr€n td khai 0l/GTGT cria h! trnh tfrui5 nhan
ban giao.
Ng"g ttruii ttranfr $p moi tu dU rin ddu tu di viro ho4t dQng.san xu6t kinh
"o4
doanh c6 s6 thu€ GTGT ddu vio chua dugc khdu tru hCt cta du 6n ddu tu nh6 hon
300 triQu d6ng t{ri kd khai rO th}r" GTGT chua duqc kh6u trir h6t cria dg rin diu tu

. v n
vdo chi ti6u "Di€u chinh tdng s6 thu€ GJQT c9n dugc khiu tru cia ciic lcj'tru6c"
m
i e t n a
tr6n td khai OI/GTGT cua kj tinh thu€ bit ddu di vAo ho4t dQng srin xuit kinh
doanh.
a t V
w
t.,
.Lu
Nguoi ndp thu€ thqc hi€n hoin thu€ GTGT theo quy tlinh tai khoan 1 Di€u
w
w
18 Th6ng tu sd 2191207.3/TT-BTC ngiry 3l/12t2013. cta Bq Tdi chinh, k! hoan
thu€ x6c dinh tir thdi di6m k€ khai vio chi tiOu "Di€u chinh tirng s6 thu€ GTGT
cdn iluo. c khdu tru cria c6c ki audc" tr€n td khai 0l/GTGT.
:.'
- Ngrror r-rep mue nhdn s6 thu€ GTGT cdn duoc khdu trir tit don vi s6p nt€p
ho{c chuy€n di5i loai hinh doanh nghigp thi k€ khai vdo chi ti€u "Eidu chinh ting
si5 tlu.i GTGT cdn tluo. c kh6u tru cria cec ki tru6c" tr6n tb khai 01/GTGT cria k!
tinh thuii nhQn dugc Th6ng brio chuy6n nghia q thuii.
7. MQt s6 finh huSng kh6c
a) DiAu 4 Ludt ThuiS GTGT sii I 3/2008/QH 12 ngity 03/06/2008 quy d!nh:
"
Ngvdi
a
npp
., thuii GTGT ld ti ch#c, cd nhan sdn xutit, kinh doanh hdng hda,
dich vu chlu thu€ GTGT (sau &iy gpi ld co sd kinh doanh) vd td ch{tc, cd nhdn
nhfp khdu hdng h6a chiu thu€ GTGT (sau ddy gei ld ngudi nhdp khiiu). "
Cin ct huong d6n tr€n, trudng hqp nguoi nQp thu0 chi san xudt kinh doanh
hdng hda dich.vr; kh6ng chiu thu€ GTGT thi khdng phni k€ khai, ngp thu€. GTGT.
Truolg hqp n6u ph6t sinh bdn hang h6a dich vr,r thuQc d6i tugng chfu thu€ GTGT
(vi du: thanh ry tai san,..; thi ngudi nQp thui5 sri dung h6a don c{ta co quan thu€ vd
n6.p thuii theo quy d!nh.
T'
b) Ngudi nQp thu€ nQp hd ss khai thu€ GTGT k€ khai chi ti€u "Thud GTGT
con dugc khdu trukj trudc chuyEn sang" phii bdng chi ti6u "Thu€ GTGT cdn
dugc khdu trir chuy0n kj sau'tr€n HSKT chinh thirc cta kj, tinh thu€ trudc d6.
 Vi du I3:
. - Ngny 201512015, C6ng ty K n6.p td lhai chinh thric O1/GTGT cria lcj tinh
thui5thring 04/2015 c6 chi ti6u "Thud GTGT cdn duo. c .khdu tr* kj, tntdc chuy€n
sang!' (clttntu22) phai beng chi ti6u "Thud GTGT cdi daoc khiiu tr* chuyEn kj,
sau" (cli ti6u 43) ftCn tb l*lai chinh thric OI/GTGT cria lcj tinh thuti thring
03/2015.

Y K nQp tir kfiai bti sung O1/GTGT cua k! tinh thui5

- Ngdy 15/6/2015, Cdng
tharry04/2015 c6 chi ti6u "IhuE GTGT con dr.oc khdu trit,kj tru6c cfuryln sang!'
(chi ti6u 22) n:En td lftai bti sung phni bEng chi ti€u "Thud GTGT cdn dtr.oc khtiu
tr* chry'in kj, sau" (chi ti€u 43) tr6n td khai chinh thric 0l/GTGT cria k! tfnh *rui5
thang 03/2015.

. ci Truong hqrpngusi nQp thu6 de drmg khdu qy vn $p h6 so dA nghi hoan

thug Sui co quan thu€ nhrmg chua dugc c.q quan thu6 gini quy6t hoA.n, nguoi nQp
thu€ c6 vin ban giAi tinh ghi rd sd thu€ dE nghi hoiur, s6 thu6 kh6ng d€ nghi hoan
do ttr loai mQt si5 h6a dcn kh6ngdri di€u ki€n hoin cua mQt hay nhiAu kj tffi
thu6
thuQc kj, hoan thuii. Co quan thu6 x6t holn theo h6 so dd nghi hoan vA vdn ban giai
thh cua nguoi ngp thu€, kh6ng y€u cdu nggdi qOn thu0 phii l*rai b6 sung c6c
thang thuQc ki hoan thu€ tl€ di0u chinh giam s6 khdu trtr.

, m. v n
d) Truong hgrp trong qur4 trinh thanh tra, kiiim tra vigc chdp hdnh nghia v-u

i e t n a
thu€ t4i t4r sd ngusi nqp thp6; doan thanh tra, ki€m tra phat hiQn tdng s6 thu6

a t V
GTGT phai nQp ho{c giim sd thue. GTGT duo. c kh€u trir thi x6c dro4 tat gehia vU

w .Lu
thu6 GTGT cta nguoi nQp.thud ke tu ky tinh thu6 ph6ttripn tdng sd thu€ GTGT
w
w
phni nQp hoFc giAm s6 thu6 GTGT duqc khdu trir d6n hOt thdi kj' thanh tra" ki€m
tra vir xri 1f vi phAm theo quy dinh.

, Vi du 14: Th6ng 08/2015, trong qu6 trinh ki6m tra vifu ch6p hanli ph6p lu{t
thu6 nEm 2014 t4t X, co quan thu6 ph6t hi€n di6u
96og ry ginm
chinh. s6 thu€
GTGT cdn tlugc irfidu trir tr€n td khai thang A7/2014 tu 200 tri€u d6ng xu6ng cdn
190 hi.Cu- thi co quan thu6 xdc dinh lel qghia W thu6 GTGT Et thang.07DAl4 theo
s6 thu6 GTGT cdn duo. c khAu trir chuy6n lcj,sau ld 100 u'iQu d6ng d.in hiit thoi k'
kiiim tra (thring 1212014) vA xri tf vi ph4m theo quy dinh.
Tine cuc !hue. th6ng b6o tt€ Cuc Thu6 cic tinh, thanh phii duqp bi.5t vd
huong d6n NNT d6 ttri5ng nluSt thuc hi€n ./.
,/
Noi nh$nt
KT. ToNc CVC TRTICT{G
' Nhu tr€n;
- Ve: PC, CS(BTC); cvc rRrIerNG
- Vu PC, CS, DNL, TNCII, TTIIT,
TTr, CC, Cuc CNTI (TCT);
- Website T6ng cuc Thu6;
- Luu: VT, KK (3 b).{t

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